Cal. Code Regs. tit. 18 § 1320
A user whose use of fuel is exempt from the tax under Section 8653 because of the operation of his vehicle exclusively off the highway, may be authorized by the board to purchase fuel without payment of the tax to the vendor when the vendor delivers the fuel into the fuel tank of the user's vehicle at the location where the vehicle is operated exclusively off the highway. The user shall submit evidence satisfactory to the board that he is eligible for the exemption and the authorization.
The user shall execute and furnish to each vendor from whom fuel is purchased a certificate for all fuel purchased without payment of the tax to the vendor pursuant to the authorization of the board. The certificate shall be in form substantially as follows:
"The purchaser hereby certifies that he is the holder of valid California Use Fuel Tax Permit Number __________; that he has been issued authorization by the State Board of Equalization permitting the purchase of fuel delivered into the fuel tanks of vehicles operated by him exclusively off the highway without paying the tax to the vendor; that the use of the fuel so purchased is exempt from the Use Fuel Tax under Section 8607 of the Revenue and Taxation Code.
| ___________________________Name of Vendor | |
| ___________________________Purchaser | |
| ___________________________Address | |
| Date__________." |
Cal. Code Regs. Tit. 18, § 1320
Note: Authority cited: Sections 8651, 8732.5 and 9251, Revenue and Taxation Code, and Chapters 1180, 1859 and 1968, Stats. 1959.